June, 1940] 



Budget Analysis of Orchards 



10 



15 



20 



50 



25 30 35 40 45 



AsE OF TrEE-S 



Figure 2.— Annual Cost of Materials Per 1000 Trees 



55 



60 



age were constructed on the basis of the estimated situations under effi- 

 cient management. A sod mulch system was considered standard. 



Labor inputs 



In figure 1, the labor inputs in terms of man hours for each operation 

 on 1000 trees for each year are shown by means of curves. Individual 

 practices var,y greatly on different farms and in constructing each of the 

 curves economic and efficient practices were stressed. The labor in set- 

 ting trees the first year is indicated by a star and resetting in the second 

 and third year is estimated under management and miscellaneous. The 

 curve for spraying represents the amount suggested for adequate pro- 

 tection rather than the amount used by some of the growers. 



Out-of-pocket costs 



In figure 2, the costs of trees, spray materials, use of equipment, fer- 

 tilizer, and materials for protection are shown. The cost for the use of 

 equipment is shown as a smooth curve. This of course is an estimated 

 yearly charge for the use of equipment based on value and depreciation 

 of adequate machines. 



Labor and materials are per tree costs 



The labor requirements are related almost entirely to the number of 

 trees. In setting out, pruning, protecting, and fertilizing, the operator 

 works on individual trees. The costs involved are per tree costs. If 

 trees are close together there is less walking between them, but this does 

 not represent a significant difference in labor. One exception is mowing, 

 which may be considered a per acre charge. On the other hand, with 

 fewer trees there will be more mulch per tree. 



Labor in the form of man hours and materials, expressed in terms of 

 money costs, have been plotted separately for the life of the orchard since 



